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1979 (11) TMI 46 - MADHYA PRADESH HIGH COURTExtract: ......., it was this ruling that led to the amendment of s. 271(1)(a)(i) by the Direct Taxes (Amendment) Act, 1974, with retrospective effect in the present shape. For the reasons given above, the question referred to us is answered in the negative, in favour of the department and against the assessee. There will be no order as to costs of this reference.
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